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<h1>Service Tax Compliance Shifted to Providers in Non-Taxable Regions for Online Services to Non-Assesse Recipients. Effective Dec 1, 2016.</h1> The notification amends Notification No. 30/2012-Service Tax, shifting the compliance responsibility for service tax payment and procedures to service providers in non-taxable territories. This specifically pertains to online information and database access or retrieval services offered to 'non-assesse online recipients' within taxable territories. Amendments include inserting specific wording in paragraphs I and II of the original notification to exclude 'non-assesse online recipients' from certain provisions. The definition of 'non-assesse online recipient' is clarified as per the Service Tax Rules, 1994. These changes are effective from December 1, 2016.